Which houses donated for free are exempt from personal income tax?

In the "Notice on Issues Related to Personal Donation of Houses" issued by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, it is clearly stipulated that three types of house property rights are exempt from personal income tax:

According to the notice of the two departments, the three situations in which the parties to the house property right are exempted from personal income tax mainly include: the owner of the house property right gives the house property right to the spouse, parents, children, grandparents, grandparents, grandchildren, grandchildren and brothers and sisters free of charge; The owner of the house property right gives the house property right to the supporter or supporter who has the obligation of direct support or maintenance free of charge; After the death of the owner of the house property right, the legal heir, testamentary successor or legatee of the house property right is obtained according to law. The notice stressed that, except for these three cases, the recipient should pay personal income tax at the rate of 20% on the donation income obtained from the donated house.

When personal income tax is levied on the house donated by the donee, the taxable income is the balance of the donated house value marked on the real estate minus the relevant taxes and fees paid by the donee in the donation process. If the value of the house indicated in the gift contract is obviously lower than the market price or the real estate gift contract does not indicate the value of the house, the tax authorities may determine the taxable income of the donee according to the market evaluation price of the donated house or other reasonable means. In addition, if the donee transfers the donee's house, the balance of the donee's house transfer income after deducting the house actually purchased by the original donor and the relevant taxes paid by the donee in the process of donation and transfer shall be the donee's taxable income, and personal income tax shall be levied according to law. If the price of the donated house transferred by the donee is obviously low without justifiable reasons, the tax authorities may verify the transfer income according to the market evaluation price of the house or the price determined by other reasonable means.